Our specialists have profound expertise and significant experience to provide VAT Refund Services in the UAE. We help you in obtaining the VAT refund from FTA in UAE.

1. VAT Refund in Dubai
https://hlbhamt.com/

2. What is a VAT Refund?
Each taxpayer is supposed to submit a VAT return that describes the VAT payable to
the Federal Tax Authority (FTA) for the taxable period. If the input tax exceeds the
amount of output tax on a VAT return, the taxpayer is entitled to a VAT refund in
UAE.
HLB HAMT employs qualified VAT consultants in the UAE that examine corporate
taxpayers’ periodic files in a variety of industries. Our experts will assist you in
securing a VAT refund in UAE from the FTA.

3. Duration of Refund
The FTA will assess and analyze a taxpayer’s refund claim within 20 business days of
receiving the VAT refund application. If the application is granted or refused by the
FTA, the taxpayer will be alerted. The FTA will notify the taxpayer and demand a
deadline extension if the process requires more than 20 days.

4. VAT Refund Form
The following fields are found on the VAT refund form:
 TRN (Tax Registration Number) – The information on the taxpayer’s account in
the User Profile page is used to pre-populate this entry. It’s a good idea to
double-check that the right TRN is given.
 Total amount of refundable tax overage (in AED) – The formula Refunds –
Penalties = Excess Refundable Tax is used to pre-populate this column.This
covers all refunds recorded in past VAT returns, as well as any administrative
penalties owed, with the exception of the late registration penalty.

5.  The amount you’d like to refund (in AED) – The amount you input must be equal
to or less than the total amount of excess refundable tax shown in the Total
amount of Excess Refundable Tax box.
 Amount of eligible Excess Refundable Tax that remains – The amount of
refundable tax that you can apply for in the future is pre-populated in this area.

6.  The amount of the late registration penalty (in AED) – This field is pre-populated
based on the fines you’ve received and whether or not you’ve paid them:
 If you don’t have any penalties, the field will reflect “Zero” (AED).
 If you have been issued with a penalty and settled it, the field will read “Zero”
(AED).
 If you’ve been assessed a penalty but haven’t paid it yet while requesting this
refund, the penalty amount will be reflected in this area.

7.  Signature of an Authorized & Declaration – The technology pre-populates the
authorised signatory in both English and Arabic. Prior to clicking ‘Yes’ to submit
the form, make sure you’ve read the statement completely.

8. Special VAT refund process in UAE
For business visitors and UAE natives working in the development of new residential
structures, there are special VAT refund processes.
I. Business Visitors
Criteria for admissions
 The company should be based in a GCC member state and be a foreign
corporation that conducts business there.
 The company should be based in a nation that reimburses VAT to UAE
companies.

9.  In the UAE, the business owner should not be a taxable person.
 The company must be incorporated in the GCC member state in which it is based.
Timeline & Refund Limit
Every refund claim is subject to a 12-month time limit, and tax claims made by
business visitors under the Foreign Business Scheme must be for a minimum of AED
2000.

10. Documents Needed to Claim VAT Refund
in UAE
 A copy of your passport, Emirates ID, is required.
 A copy of the certificate from the funder
 A document proving ownership of a certain block of land in the UAE.
 Documents to back up your assertion about the building’s completion date.
 A copy of the construction permit
 Documentation to back up your assertion that the structure is occupied (such as
utility bills)
 A copy of the verification certificate for your bank account

11. VAT Refund Process in UAE
 The store must issue a legal tax invoice and other necessary paperwork to the
foreign visitor who wishes to participate in this scheme after the sale of
products. The retailer is responsible for accounting for output VAT.
 Overseas tourists must request VAT refunds directly from the operator, giving
adequate and good documentation as required by the government.
 The operator will seek repayment from the store that sold the products for the
VAT amount repaid to the tourist.
 For the validation/inspection of the request and items, the operator and customs
will work together.

12.  Where the retailer has successfully refunded the VAT amount to the operator, the
retailer may use the amount as a drop of output VAT that occurs in the tax period
in which the refund was received, which will most likely be reported as a negative
number.
 The operator is allowed to charge costs for administering the refund under the
scheme, and these fees may be deducted from the amount to be refunded to the
overseas visitor. The fees must not be higher than those set by the cabinet.
 The system establishes a minimum value for reimbursement claims, which will be
established by the chairman of the authority’s board of directors.

13. Could a foreign company qualify for a tax
refund?
The following foreign businesses are qualified to request for a VAT refund under the
business VAT refund scheme:
a. The business is based in a GCC country that has not yet introduced VAT
The business VAT reimbursement plan is available to businesses based in GCC states
that have not yet imposed VAT

14. b. There would be an overseas business operating in a nation well outside the GCC
that meets the specified criteria:
 Does not have an established or permanent presence in the UAE or another
country that has adopted VAT.
 It must come from a nation that offers VAT refunds to UAE businesses in familiar
situations.
 It should be certified as a business with the appropriate government in the
jurisdiction where it is located.
 Must not be a taxable individual

15. Claiming VAT Refunds in UAE for Tourists
The UAE government, in partnership with the Federal Tax Authority (FTA), has made
it legal to claim VAT refunds in UAE for tourists for purchases made in the nation.
The procedure is made feasible by an integrated digital system that was
implemented.
 Tourists who purchase at UAE stores might get a refund if they meet specific
criteria. The following are given below:
 Beginning on the day of delivery, purchased items must be transported out of
the United Arab Emirates.

16.  Confirm that they buy from shops who participate in the “Tax Refund for Tourists
Scheme.”
 The purchase of items must be carried out in accordance with the FTA’s standards.
 The FTA’s Refund Scheme cannot be used to exempt goods purchased.
 Beginning on the day of delivery, purchased items must be transported out of the
United Arab Emirates.

17. Where can tourists get a VAT refund for their
purchases, and how can they get it?
Tourists can refund taxes using a completely digital platform operated in
collaboration with a global operator, according to the Federal Tax Authority.
Tourists will collect their refunds by presenting tax receipts for purchases made at
stores listed in the Scheme, alongside photocopies of their passport and credit card,
to a special device located at the exit port – airport, seaport, or border terminal.
Tourists could either retrieve the VAT in cash in UAE dirhams or have it sent over to
their credit card after these documents are verified.

18. What items are eligible for VAT refunds in
the UAE for tourists?
 All products can be assessed for VAT refunds by tourists in the UAE at airports,
and seaports, with the exception of the following:
 Goods that have been consumed entirely or partially in the UAE or an adhering
state.
 All automobiles, including aircraft and boats.
 Goods that aren’t followed by an international tourist when they leave the UAE.

19. Export VAT refund
The UAE government has suggested different special refund schemes under VAT,
whereby certain designated people are eligible to a refund of VAT levied on
purchases performed in the UAE. Certain requirements have been set down in each
of these schemes that must be met by these individuals in order to get a VAT refund
in UAE.
I. Citizens of the UAE are constructing residences
This applies to UAE residents who own or buy land in the UAE and establish or
commission the construction of their personal residence on such land. These UAE
nationals would be able to receive a refund of the VAT they paid on the
construction costs of their home.

20. II. Visitors from the business
Foreign businesses can seek a return of VAT paid on expenditures spent in the UAE
under the business VAT refund scheme.
III. Foreign Visitors
Foreign visitors the UAE who are not residents of any of the GCC VAT adopting
are eligible for this reimbursement scheme. These visitors will be able to obtain a
refund on products purchased while in the UAE.

21. IV. Governments, diplomatic bodies and missions, and international organizations
from other countries
Foreign governments, diplomatic entities and missions, and some international
organizations are all covered under this concept. The tax paid by such individuals
purchases purchased in the UAE would be repaid.

22. Frequently Asked Questions – VAT
Refund in UAE
 What is the concept of a foreign business?
Whatever business that is registered with a functional government in the area where
it is formed is considered a foreign business.
 Who qualifies for a VAT refund?
Only foreign visitors aged 18 and over are qualified for a VAT refund on eligible
products purchased in the UAE during their stay.

23. CONTACT US
HLB HAMT
Level 18, City Tower-2,
Sheikh Zayed Road
PO Box 32665
Dubai – United Arab Emirates. Tel: +971 4 327 7775
E-mail: dubai@hlbhamt.com
www.hlbhamt.com